- TJAR Volume 3 is available online!
- Advance Publication is available online!
- 5th International Conference Site is now open!
DISASTERS IN JAPAN
The massive huge earthquake and tsunami that struck Japan on March 11 has inflicted unfathomable damage and suffering across a wide swath of northeastern Japan. Like us, people around the world have watched in horror the images of entire towns swept away by the tsunami, and the daily mounting toll of death, destruction and immense social dislocation. At the same time, we watch with mounting alarm the unfolding nuclear catastrophe at the stricken Fukushima Daiichi power plants; elevated radiation levels have infiltrated the food and water supply as far as the Tokyo area.
While we at Kobe University may be far from the immediate damage and human suffering the earthquake and tsunami have visited upon the Northeast, and not directly affected by it, we cannot help but recall the great Kobe earthquake of sixteen years ago. Just as people all across Japan and around the globe generously aided our recovery, especially in the urgent search-and-rescue phase, we in Kobe are doing all in our power to help our brethren in.
Kobe University is hundreds of kilometers from the areas directly affected by this disaster, and are therefore able to continue our work, even as we keep in our hearts the hundreds of thousands directly affected. The academic activities of the Japanese accounting society and the Review, likewise, go on as before. We continue to welcome submissions to the Review, and to your support in the future.
GREETINGS FROM THE EDITOR IN CHIEF
Editor in chief
Accounting is a system of tracking resource flows, and estimating and disclosing profits of corporations operated with efforts to resolve several organizational problems. This system has functioned and still functions in all societies with significant economic production and exchange. In modern societies, accounting systems influence the flow and accumulation of funds at both domestic and international levels. The estimation, results, and disclosure of profits play an important role in this influence. If the ultimate objective of accounting scholarship is the empirical interpretation and elucidation of the entire spectrum of accounting phenomena, research in this discipline presents vast possibilities. Accounting influences various aspects of society concurrently within different cultural contexts of societies. This new English-language journal, The Japanese Accounting Review, aims to present the world with quality research on diverse themes relating to accounting, thereby helping improve the economic welfare of societies around the world through better accounting systems. We welcome submissions, which will be judged solely on the basis of quality, not on the status of the hypothesis, methodology, or the author.
In order that our new journal may fulfill this goal, we guarantee that submitted papers will be promptly refereed, that those accepted will be published on the journal's open-access website, and that hard-copies versions of the Review will be distributed to major university libraries around the world at least once a year. Those who submit their papers will not be asked to bear any cost, a tradition that has been respected since the inception of one of the Review's forerunners, the Kobe Economic & Business Review, which has a 50-year history.
Another inherited tradition is the "Kobe Forum (Accounting)". This event is conducted every two years by the Research Institute for Economics and Business Administration, Kobe University, in order to address issues in accounting research, has a history of 20 years and its results have been compiled in over 10 books, as indicated by the link provided on the website. To mark the launching of the Review, the Forum is now redefined as a conference associated with The Japanese Accounting Review, which we plan to develop and improve.
We sincerely hope that scholars specializing in accounting from all parts of the world will take notice of our website and submit papers that address important, current, interesting, and distinctive issues concerning accounting issues in Japan and the world at large.